Almost All of the Benefits of Original Use Expensing Under RHIA Would Go to Newly Built Homes
Share of Forgone Revenue That Benefits Newly Built Homes for Different Policy Approaches
Bar chart of the share of forgone revenue reaching newly built homes: 1 percent for policies tied to existing homes, 15 percent for policies tied to home purchases, 50 percent for expensing open to used buildings, 93 percent for RHIA as written, and 100 percent for RHIA with an incremental-units test.
.svg){kind=small}